Anointing of the Sick is a sacrament administered by a priest to those who are gravely ill or near death to provide spiritual healing and forgiveness of sins. It involves anointing the forehead and hands with blessed oil, prayer, and ideally reception of the Eucharist. The sacrament aims to unite the sick with Christ's suffering, give strength and peace, forgive sins, restore health if beneficial, and prepare one for death or life.